Finance committee forwards several appropriations, reviews audits and internal procedures after recent bank fraud

The Marion City finance committee met Nov. 3 to consider audits, capital appropriations and several fund transfers, and to address internal procedural matters after a recent banking fraud incident.

Audits and timelines: The auditor reported the 2021 audit is scheduled for release Nov. 13; outstanding requests from the external auditor for the 2022 audit remain under review and staff will follow up to avoid delaying scheduled completion. “The 2021 audit is set for release on November 13th,” the auditor said, and staff noted actions taken to submit corrective action plans.

OPWC and capital projects: The committee reviewed an ordinance to appropriate additional OPWC (Ohio Public Works Commission) funds for Garfield Street and Brightwood Drive projects. Staff reported corrected fund-balance figures and the committee chose to hold the item in committee until precise numbers and any deadlines can be confirmed.

Transit grant: The committee voted to forward an ordinance authorizing the service director to apply for, receive and administer an ODOT/FTA transit grant (state fiscal 2027) for operations and maintenance; the ordinance carries an emergency clause because the application is due Nov. 14.

Opioid-settlement scholarship: Staff explained a Marion Community Foundation donation intended to fund scholarships for youths at the YMCA Rec Center, and recommended accepting and appropriating the funds into the opioid-settlement fund to track the expenditure as an eligible prevention purpose. Committee members asked for clearer in-and-out line items for audit traceability; the committee amended the ordinance to explicitly accept the donation and appropriate $9,100 now (with a second payment expected in spring) and voted to forward the amended ordinance to council.

Facilities and burial appropriations: A corrected ordinance to appropriate funds for rooftop HVAC replacement at a city-owned building (the "Rock" building) was forwarded with a recommendation to approve; an ordinance to appropriate state reimbursements for indigent burials to the safety department burial fund was also forwarded.

Bank fraud and banking ordinance: Members discussed a recent municipal check-fraud case involving out-of-state banks. Staff said the city and the local bank were made whole and that the auditor, police and administration invested significant staff time in the response and investigation. The committee agreed staff will draft a new banking ordinance or a clarified replacement to address controls; members also said any binding bank selection should wait until new officeholders can review options.

ADP payroll rollout and bond payments: Staff confirmed the ADP payroll implementation remains on schedule for a Nov. 21 go-live with ongoing supervisor Q&A sessions. Council also asked about large year-end bond payments; staff said monthly investment maturities should provide sufficient liquidity and there is no need to prematurely liquidate long-term investments based on current information.

Public-records delays: The committee heard a heated exchange over perceived delays in responses to public-records requests and internal emails. One council member citing RC 733.28 said a request for records on an ESID/EID matter had gone unanswered; the law director and police records staff said they were compiling responsive records and expected to deliver them this week, and reminded attendees of the practice to route complex or unclear public-records requests to legal for proper handling.

Next steps: Several ordinances were forwarded to council with recommendations to approve; staff were directed to obtain corrected figures for OPWC appropriations, to draft banking-ordinance language and to continue coordination on audits and the ADP rollout.